MIRA INFORM REPORT

 

 

Report Date :

24.02.2012

 

IDENTIFICATION DETAILS

 

Name :

SOUTHERN PETROCHEMICAL INDUSTRIES CORPORATION LIMITED

 

 

Registered Office :

South India House, 99, Armenian Street, Madras – 600001, Tamilnadu

 

 

Country :

India

 

 

Financials (as on) :

31.03.2011

 

 

Date of Incorporation :

18.12.1969

 

 

Com. Reg. No.:

18-005778

 

 

Capital Investment / Paid-up Capital :

Rs.1787.784 Millions

 

 

CIN No.:

[Company Identification No.]

L11101TN1969PLC005778

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

CMBS03576G

CMBS03407F

MRIS01736A

CMBS04703G

 

 

PAN No.:

[Permanent Account No.]

AAACS4668K

 

 

Legal Form :

A Public Limited Liability Company. The Company’s Shares are Listed on the Stock Exchange.

 

 

Line of Business :

Manufacturing and Marketing of Ammonia, Urea, Complex Fertilisers (DAP and NPK) in terms of P2O5, Aluminium Fluoride, Caustic Soda, Liquid Chlorine, Hydrochloric Acid, Ammonium Chloride, Sulphuric Acid, Phosphoric Acid and Penicillin-G (MMU).

 

 

No. of Employees :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

Ca (20)

 

RATING

STATUS

PROPOSED CREDIT LINE

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

Limited with full security

 

Status :

Moderate

 

 

Payment Behaviour :

Slow

 

 

Litigation :

Clear

 

 

Comments :

Subject is an old and established company having moderate track. There appears huge accumulated losses recorded by the company. However, trade relations are reported as fair. Business is active. Payments are reported to be slow.

 

The company can be considered for business dealings on a secured trade terms and conditions.

 

NOTES :

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – September 30, 2011

 

Country Name

Previous Rating

(30.06.2011)

Current Rating

(30.09.2011)

India

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

 

 

 

 

 

 

 

 

 

 

 

 

LOCATIONS

 

Registered Office :

South India House, 99, Armenian Street, Madras – 600001, Tamilnadu, India

Tel. No.:

Not Available

Fax No.:

Not Available

E-Mail :

spiccorp@spic.co.in

Website :

www.spic.in

 

 

Head Office :

SPIC House, 88 Mount Road, Guindy, Chennai 600 032

Tel. No.:

91.44.22350245

Fax No.:

91.44.22352163

E-Mail :

spiccorp@spic.co.in

 

 

Corporate Office :

73, Armenian Street, Chennai – 600 001, Tamilnadu, India

 

 

Factory  :

Fertilizer Division

SPIC Nagar, Tuticorin 628 005

 

Pharmaceuticals Division

 

Penicillin - G Plant ,

 Plot No.C 14-16, SIPCOT Industrial Complex,    Kudikadu Village, Cuddalore 607 005

 

API Plant,

 Plot No.3and4, NH-7, Maraimalai Nagar 603 209

 

Formulations Plant,

Plot No.5, NH-7, Maraimalai Nagar 603 209

 

Biotechnology Division

 

Agro Biotech Centre

Chitrai Chavadi, Pooluvapatti Post, Siruvani Road, Coimbatore 641 101

 

Bioproducts Agro Industrial Complex

Chettiar Agaram Road, Porur, Cnennai 600 116

 

Seed Conditioning Plant

Kelamangalam Road, Mathigiri, Cattle Farm Post,     Hosur 635 110,Dharmapuri District

 

 

DIRECTORS

 

As on 31.03.2011

 

Name :

Dr. A C Muthiah

Designation :

Chairman

 

 

Name :

Mr. Ashwin C Muthiah

Designation :

Vice Chairman

 

 

Name :

M S Shanmugam, I.A.S.

Designation :

Director

 

 

Name :

Mr. T K Arun

Designation :

Director

 

 

Name :

Mr. B Elangovan

Designation :

Director

 

 

Name :

Mr. M Jayasankar

Designation :

Director

 

 

Name :

Mr. B Narendran

Designation :

Director

 

 

Name :

Mr. Thirumathi Neeta Mukerji

Designation :

Director

 

 

KEY EXECUTIVES

 

Name :

Mr. N Rajeeva Prakash

Designation :

Secretary

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

NOT AVAILABLE

 

BUSINESS DETAILS

 

Line of Business :

Manufacturing and Marketing of Ammonia, Urea, Complex Fertilisers (DAP and NPK) in terms of P2O5, Aluminium Fluoride, Caustic Soda, Liquid Chlorine, Hydrochloric Acid, Ammonium Chloride, Sulphuric Acid, Phosphoric Acid and Penicillin-G (MMU).

 

 

Products :

PRODUCT DESCRIPTION

ITEM CODE NO

Urea

310210

Di-Ammonium Phosphate

310530

Complex Fertilisers

310540

 

 

PRODUCTION STATUS AS ON 31.03.2011

 

PRODUCTS#

Unit

Licensed Capacity

***Installed Capacity

Actual Production

Ammonia

MT

352000

*363000

175392

Urea

MT

**

*620400

297650

Complex Fertilisers (DAP, NPK) In terms of P2O5 (Phosphorous Pentoxide)

MT

**

278800

49427

Single Super Phosphate (SSP In terms of P2O5 (Phosphorous Pentoxide)

MT

18400

18400

2325

Aluminium Fluoride

MT

**

*10000

3388

Sulphuric Acid

MT

150000

192000

153150

Phosphoric Acid

MT

52800

52800

26189

Pencillin-G (MMU)

MT

**

****2460

-

 

# Includes products for captive consumption.

* Reassessed capacity by Government of India.

** These products are delicensed.

*** As certified by the Management, but not verifi ed by Auditors, being a technical matter.

**** Formal approval yet to be received.

 

 

GENERAL INFORMATION

 

No. of Employees :

Not Available

 

 

Bankers :

Manufacturing and Marketing of Ammonia, Urea, Complex Fertilisers (DAP and NPK) in terms of P2O5, Aluminium Fluoride, Caustic Soda, Liquid Chlorine, Hydrochloric Acid, Ammonium Chloride, Sulphuric Acid, Phosphoric Acid and Penicillin-G (MMU).

 

 

Facilities :

Secured Loan

As on 31.03.2011

(Rs. in Millions)

As on 31.03.2010

(Rs. in Millions)

I. Privately placed non-convertible debentures : *

 

 

(i) Series VII

434.331

446.992

Funded interest term loan

90.651

156.140

Interest accrued and due

68.744

68.744

(ii) Series XIII

1000.000

1000.000

Funded interest term loan

227.706

227.706

Interest accrued and due

57.194

57.194

II. Loans :

 

 

a) From banks

 

 

(i) Term Loans

1475.688

1502.090

(ii) Working capital loans and cash credit facilities

0.000

617.615

(b) From financial institutions $

 

 

Term loans

143.624

146.647

Interest accrued and due

115.696

115.696

(c) Long term Loans and advances from others **

10269.825

13151.840

Less: Payments made to ARCIL

2036.693

713.829

Total

11846.766

16776.835

 

* Includes debentures assigned to Asset Reconstruction Company (India) Limited (ARCIL) Rs.1556.700 Millions (Previous Year Rs. 1556.700 Millions)

** Represent borrowings from certain banks and financial institutions which have been assigned to ARCIL, stated net of repayments appropriated by ARCIL. In the absence of information regarding the appropriation towards debentures and interest accrued thereon assigned to ARCIL, no part of the amount repaid has been adjusted against the outstanding debentures assigned to ARCIL.

$ Includes the amounts due to a financial institution which is not a party to CDR re-work package dated 13 March 2010

 

Notes:

1. The secured loans as above are secured by a pari-passu charge, by way of joint equitable mortgage, on immovable and movable properties of the Company, both present and future, hypothecation of inventories and all present and future book debts of the Company including Government subsidies,(except inventories and concession relating to phosphatic fertilisers which has been assigned to another bank pledge of Company’s investments in equity of other companies identified for divestment, Personal Guarantee of two Director(s) and by pledge of shareholding of the private promoters in the Company.

2. As per the rework package of CDR dated 13 March 2010 (read with Term Sheet of ARCIL dated 28 March 2010), the repayment schedule is for the total secured loans including debentures and accordingly the debentures do not have a separate redemption Schedule. The amount repayable within one year, as per the rework package of CDR dated 13 March 2010 (read with Term Sheet of ARCIL dated 28 March 2010), is Rs. 3494.000 Millions (previous year Rs. 6297.800 Millions).

3. As per the rework package dated 13 March 2010 (read with Term Sheet of ARCIL dated 28 March 2010), all the repayments including to those lenders not assigned to ARCIL (other lenders) are made through ARCIL, who distributes them to the respective lenders. During the year 2010-11 the company has paid to ARCIL Rs. 4655.568 Millions (Previous Year Rs. 3599.947 Millions). Out of the total payment of Rs. 8255.515 Millions, based on the information available, ARCIL had appropriated Rs. 5134.155 Millions and distributed Rs. 1084.667 Millions to other lenders. Accordingly the balance dues against various categories of such other lenders are net of the said amount of Rs. 1084.667 Millions distributed to them. The balance amount of Rs. 2036.693 Millions whose distribution details are not available is shown as deduction from the outstanding dues to lenders.

4. Secured loans other than those due to ARCIL are subject to confirmation by respective lenders.

Unsecured Loan#

As on 31.03.2011

(Rs. in Millions)

As on 31.03.2010

(Rs. in Millions)

Short Term

 

 

From Financial Institutions

577.000

577.000

Interest accrued and Due

272.842

223.559

Other Loans

 

 

From Others

3096.521

3110.597

Interest accrued and Due

1532.855

1304.662

Total

5479.218

5215.818

 

# Amount repayable within one year Rs.2849.342 Millions (Previous year Rs.2182.861 Millions).

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Fraser and Ross

Chartered Accountants

Address :

ASVN Ramana Tower, 52,  Venkatnarayana Road, Chennai  - 600 017, Tamilnadu, India

 

 

Subsidiaries :

·         Orchard Microsystems Limited

·         Indo-Jordan Chemicals Company Limited, Jordan (ceased to be a subsidiary with effect from 21 April 2010)

·         SPIC Fertilizers and Chemicals Limited, Mauritius

·         SPIC Fertilizers and Chemicals, FZE, Dubai

·         SPEL Semiconductor Limited

·         SPEL America Inc., USA

·         SPIC Petrochemicals Limited (ceased to be a subsidiary – with effect from 14 May 2010

 

 

Associates :

·         Tuticorin Alkali Chemicals and Fertilisers Limited

·         Manali Petrochemical Limited (ceased to be an Associate with effect from 9 March 2011)

·         Gold Nest Trading Company Limited

·         EDAC Engineering Limited (ceased to be an Associate with effect from 27 October 2010)

 

·          

Joint Ventures :

·         Tamilnadu Petroproducts Limited

·         National Aromatics and Petrochemicals Corporation Limited

 

 

Enterprise owned by/over which Key Management Personnel is able to exercise significant influence :

·         Wilson International Trading Pte Limited, Singapore

·         Manali Petrochemical Limited

 

 

CAPITAL STRUCTURE

 

As on 31.03.2011

 

Authorised Capital :

No. of Shares

Type

Value

Amount

316000000

Equity Shares

Rs.10/- each

Rs.3160.000 Millions

5500000

Redeemable cumulative preference shares

Rs.100/- each

Rs.550.000 Millions

30000000

Fully Compulsorily Convertible preference (FCCP) shares

Rs.18/- each

Rs.540.000 Millions

 

TOTAL

 

Rs.4250.000 Millions

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

166278374

Equity Shares

Rs.10/- each

Rs.1662.784 Millions

300000

14.50% Redeemable cumulative non-convertible preference shares

Rs.100/- each

Rs.30.000 Millions

850000

11.50% Redeemable cumulative non-convertible preference shares

Rs.100/- each

Rs.85.000 Millions

100000

10.00% Redeemable cumulative non-convertible preference shares

Rs.100/- each

Rs.10.000 Millions

 

TOTAL

 

Rs.1787.784 Millions

 

Notes:

1. Equity shares include:

 

(a) 1,70,00,000 shares allotted as fully paid up bonus shares, by capitalisation of Rs. 170.000 Millions, from General Reserve.

(b) 1,66,66,666 shares of Rs. 10 each fully paid up, issued in the year 2009-10 to Asset Reconstruction Company (India) Ltd., (ARCIL) at an issue price of Rs. 18 per share inclusive of a premium of Rs. 8 per share in accordance with SEBI ICDR Regulations, 2009 by conversion of secured debts of a sum of Rs. 300.000 Millions into equity at the meeting of the Board of Directors held on 30 March 2010.

(c) 65,58,676 shares issued in the year 2009 -10 on conversion of same number of Fully Compulsorily Convertible Preference (FCCP) shares of the face value of Rs. 10 each fully paid up at a premium of Rs. 8 per share at the meeting of the Board of Directors held on 31 March 2010.

(d) 2,12,19,101 shares issued during the year on conversion of same number of FCCP shares of the face value of Rs. 10 each fully paid up at a premium of Rs. 8 per share at the meeting of the Board of Directors held on 12 October 2010 after obtaining the exemption from SEBI under SEBI Takeover Code, vide its order dated 28 September 2010, from the requirement of making of a public announcement.

(e) 32,14,734 shares of Rs 10 each fully paid up, at an issue price of Rs 19 per share inclusive of premium of Rs.9 per share in accordance with SEBI ICDR Regulations,2009 alloted to secured lenders on conversion of secured debts of Rs. 61.080 Millions at the meeting of the Board of Directors held on 8 November 2010. The above allotment is in pursuant to the approval of the Board at its meeting held on 6 August 2010 and the shareholders at the AGM held on 21 September 2010.

(f) 1,06,71,001 shares of Rs 10 each fully paid up, at an issue price of Rs 20 per share inclusive of premium of Rs 10 per share in accordance with SEBI ICDR Regulations, 2009 alloted to ARCIL on conversion of secured debts of Rs. 213.420 Millions at the meeting of the Board of Directors held on 8 December 2010. The above allotment is in pursuant to the approval of the Board at its meeting held on 28 October 2010 and the shareholders at the EGM held on 29 November 2010.

 

2. Preference shares:

(a) 14.50% Redeemable cumulative non-convertible preference shares of Rs. 30.000 Millions issued on private placement basis, redeemable at par after the expiry of 60 months from the date (s) of allotment, have fallen due for redemption during the year 2001-02.

(b) 11.50% Redeemable cumulative non-convertible preference shares of Rs. 85.000 Millions issued on private placement basis, redeemable at par after the expiry of 36 months from the date (s) of allotment, have fallen due for redemption during the year 2002-03.

(c) 10.00% Redeemable cumulative non-convertible preference shares of Rs.10.000 Millions issued on private placement basis, redeemable at par after the expiry of 36 months from the date (s) of allotment, have fallen due for redemption during the year 2003-04.

(d) Pursuant to the approval of the Board at its meeting held on 25 January 2010 and the shareholders at the EGM held on 22 February 2010, FICON Holdings Ltd., Mauritius (FICON) a promoter group entity remitted Rs.500.000 Millions and was allotted 2,77,77,777 FCCP shares of Rs. 18 each with each FCCP share compulsorily and mandatorily convertible in multiple tranches to one equity share of Rs. 10 each, fully paid up at an issue price of Rs. 18 which is inclusive of a premium of Rs. 8 per share, in accordance with the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009 (“SEBI ICDR Regulations”).

Out of this 65,58,676 FCCP shares were converted in to Equity shares of face value Rs. 10 each fully paid up at a premium of Rs. 8 per share on 31 March 2010. During the year, the balance of 2,12,19,101 FCCP shares were converted into equity shares of Rs. 10 each at a premium of Rs. 8 per share.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2011

31.03.2010

31.03.2009

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

1787.784

1818.679

1204.482

2] Share Application Money

0.000

0.000

0.000

3] Reserves & Surplus

2868.285

2562.890

2377.087

4] (Accumulated Losses)

(14917.047)

(15736.883)

(14491.226)

NETWORTH

(10260.978)

(11355.314)

(10909.657)

LOAN FUNDS

 

 

 

1] Secured Loans

11846.766

16776.835

21999.463

2] Unsecured Loans

5479.218

5215.818

5147.517

TOTAL BORROWING

17325.984

21992.653

27146.980

DEFERRED TAX LIABILITIES

0.000

0.000

0.000

 

 

 

 

TOTAL

7065.006

10637.339

16237.323

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

8250.711

10495.048

12274.212

Capital work-in-progress

241.535

276.578

342.340

 

 

 

 

INVESTMENT

560.146

2385.442

5756.153

DEFERREX TAX ASSETS

0.000

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

1681.617

1080.253

1206.477

 

Sundry Debtors

1092.652

717.139

527.505

 

Cash & Bank Balances

996.473

1826.472

2877.230

 

Other Current Assets

0.000

0.635

0.656

 

Loans & Advances

2728.306

1512.327

1637.219

Total Current Assets

6499.048

5136.826

6249.087

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

6920.140

6154.051

6950.579

 

Other Current Liabilities

1519.238

1459.752

1386.892

 

Provisions

47.056

42.752

46.998

Total Current Liabilities

8486.434

7656.555

8384.469

Net Current Assets

(1987.386)

(2519.729)

(2135.382)

 

 

 

 

MISCELLANEOUS EXPENSES

0.000

0.000

0.000

 

 

 

 

TOTAL

7065.006

10637.339

16237.323

 

 

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

31.03.2011

31.03.2010

31.03.2009

 

SALES

 

 

 

 

 

Income

17290.241

4170.651

3777.881

 

 

Other Income

334.517

1057.648

513.635

 

 

TOTAL                                     (A)

17624.758

5228.299

4291.516

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Purchases of finished goods

196.029

159.983

89.930

 

 

Manufacturing and other expenses

16522.875

4712.942

4689.095

 

 

Exceptional item

(1058.576)

429.336

4477.303

 

 

TOTAL                                     (B)

15660.328

5302.261

9256.328

 

 

 

 

 

Less

PROFIT BEFORE INTEREST, TAX, DEPRECIATION AND AMORTISATION (A-B)      (C)

1964.430

(73.962)

(4964.812)

 

 

 

 

 

Less

FINANCIAL EXPENSES                         (D)

255.104

204.951

1277.431

 

 

 

 

 

 

PROFIT BEFORE TAX, DEPRECIATION AND AMORTISATION (C-D)                                       (E)

1709.326

(278.913)

(6242.243)

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

889.490

966.744

824.552

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                               (G)

819.836

(1245.657)

(7066.795)

 

 

 

 

 

Less

TAX                                                                  (H)

0.000

0.000

5.288

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

819.836

(1245.657)

(7072.083)

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

(15736.883)

(14491.226)

(7419.143)

 

 

 

 

 

 

BALANCE CARRIED TO THE B/S

(14917.047)

(15736.883)

(14491.226)

 

 

 

 

 

 

EARNINGS IN FOREIGN CURRENCY

 

 

 

 

 

Export on FOB basis

552.975

293.586

446.600

 

 

Other Earnings

8.241

13.060

55.967

 

TOTAL EARNINGS

561.216

306.6460

502.567

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Raw Materials

2150.480

943.056

13.993

 

 

Stores & Spares

4.216

4.001

18.194

 

 

Capital Goods

88.967

25.333

2.072

 

TOTAL IMPORTS

2243.663

972.390

34.259

 

 

 

 

 

 

Earnings Per Share (Rs.)

 

 

 

 

Basic

5.51

(11.69)

(65.68)

 

Diluted

5.51

(9.77)

(65.68)

 

QUARTERLY RESULTS

 

PARTICULARS

30.06.2011

30.09.2011

31.12.2011

 

UnAudited

UnAudited

UnAudited

Net Sales

9739.720

11014.650

7207.080

Total Expenditure

9168.580

10479.400

7160.620

PBIDT (Excl OI)

571.140

535.250

46.460

Other Income

16.350

28.150

4.070

Operating Profit

587.490

563.400

50.530

Interest

86.790

411.460

152.260

Exceptional Items

(215.000)

43.510

510.160

PBDT

285.700

195.450

408.430

Depreciation

188.660

192.390

127.790

Profit Before Tax

97.040

3.060

280.640

Tax

0.000

259.250

0.000

Provisions and contingencies

0.000

0.000

0.000

Profit After Tax

97.040

(256.180)

280.640

Extraordinary Items

0.000

0.000

0.000

Prior Period Expenses

0.000

0.000

0.000

Other Adjustments

0.000

0.000

0.000

Net Profit

97.040

(256.180)

280.640

 

KEY RATIOS

 

PARTICULARS

 

 

31.03.2011

31.03.2010

31.03.2009

PAT / Total Income

(%)

4.65
(23.83)

(164.79)

 

 

 
 

 

Net Profit Margin

(PBT/Sales)

(%)

4.74
(29.67)

(187.06)

 

 

 
 

 

Return on Total Assets

(PBT/Total Assets}

(%)

5.56
(7.97)

(38.15)

 

 

 
 

 

Return on Investment (ROI)

(PBT/Networth)

 

0.08
0.11

0.65

 

 

 
 

 

Debt Equity Ratio

(Total Liability/Networth)

 

2.52
(2.61)

(3.26)

 

 

 
 

 

Current Ratio

(Current Asset/Current Liability)

 

0.77
0.65

0.75

 

 

LOCAL AGENCY FURTHER INFORMATION

 

OPERATING RESULTS

 

SPIC operates its business in four divisions:

• The Fertilizer Division manufactures fertilizer intermediates used for the production of fertilizers and nitrogenous and phosphatic fertilizers.

• The Pharmaceuticals Division manufactures Penicillin-G, Potassium (fermentation-based), Active Pharmaceutical Ingredients, finished dosage products, industrial enzymes and plant-based nutraceuticals.

• The Engineering/Construction Services Division offers specialized and extra high voltage transmission line construction, railway electrification, operation and maintenance and related engineering services.

• The Agri-business Division offers products for sustainable agricultural development with a global footprint tissue culture plants and hybrid seeds.

 

OPERATIONS

 

Fertilizer Division

 

Fertilizer Division’s Urea plant was started after a gap of three and a half years and stabilized; production was suspended due to constraints in working capital and also the anomaly in the fertilizer policy. Since the Ammonia and Urea plants were idle for a long time, elaborate pre-commissioning activities, tests and trials were carried out in all equipments before starting the plants during October 2010 and the plants are operating well since then. Phosphatic Plants and DAP production were also resumed from November 2010. The Company has made necessary arrangements for working capital. During August 2010, the Company has commissioned Single Super Phosphate Plant with a capacity of 350 MT per day. Further, trading of Micro Nutrients / Plant Growth Promoters were commenced which achieved a turnover of over Rs.110.000 Millions.

 

Fertilizer Policy

 

The Government of India introduced ‘Nutrient Based Subsidy’ (NBS) for Phosphatics effective 1 April 2010. NBS is a welcome move for Fertilizer Industry and Indian Agriculture. The rise in production of food grains is partly attributed to the introduction of the NBS, which encourages farmers to use micronutrients depending on deficiency, unlike the earlier rampant use of nitrogenous fertilizers.

 

In order to minimize the cost of production of Urea from Naphtha based plants, the Government has announced that all Naphtha / Fuel Oil based plants producing high cost Urea have to necessarily convert to gas by March 2013 and stated that the subsidy on Urea would be computed on the basis of the gas prices after the said period. This policy would render the Naphtha-based Urea plants unviable. Though, presently, the Company is producing Urea

 

Pharmaceuticals Division

 

SPIC’s Pharmaceuticals Division consists of four sub-divisions, namely, Penicillin-G (Pen-G), Active Pharmaceutical Ingredients (APIs), Formulations and Industrial Enzymes.

 

Pen-G business: The production activity was shut down since January 2010 due to (a) the continued availability of cheap imported Pen-G from China and Mexico; (b) import of Pen-G based forward derivatives and API’s from China and Mexico; and (c) high cost of production in India due to increased cost of vital inputs. The Company’s efforts for imposing anti-dumping duties on Pen-G and 6-APA from China and Mexico, though resulted in getting the final findings recommended by the Ministry of Commerce, was rejected by the Ministry of Finance which

prevented the Company from competing in a level playing field.

 

API: The production activity of the Unit was suspended at Maraimalainagar since July 2010, pursuant to possession of the land and building by ARCIL. Creation of infrastructure, recommencing production, regaining market share and resurfacing in a meaningful and profitable manner, warrant substantial investment which may not be commercially viable.

 

Further, ARCIL has issued notice and taken over the possession of the immoveable properties of Pharma Unit at Cuddalore. In view of the aforesaid reasons, including ARCIL’s action, the Board of Directors during July 2011, has decided to permanently stop the operations of the said Units and to take appropriate follow up steps.

 

Formulations: The Unit had improved its top-line and bottom-line in the current year, particularly due to enhanced export to Myanmar and Haiti, though the business is not encouraging in Iran and Sri Lanka. The increase in the volume of third party manufacturing services coupled with retention of existing customers have resulted in improved operations.

 

Industrial Enzymes: The Unit had achieved sequential growth in the last 3 consecutive years, despite the relocation of infrastructure from Maraimalainagar to Cuddalore during October 2010. Exports to China and other countries have witnessed growth. The Leather, Tea and Poultry segments have performed well with sustained growth over the last 3 years. Nevertheless, the growth of the Textile segment is affected due to the closure of the Units in textile belts consequent to orders of the judiciary. This segment is expected to improve, post the remedial measures proposed by the textile units.

 

Engineering/Construction Services Division

 

SPIC-SMO, comprising Transmission and Distribution Unit (T and D) and Operation, Maintenance and Engineering Unit (OM and E) is one of the Pioneers in implementing complex large-scale projects in Engineering, Procurement and Construction basis in power transmission and distribution, railway electrification and maintenance services in chemical, petrochemical, oil and gas, and fertilizer sectors. It achieved a turnover of Rs.2463.800 Millions and executed several contracts in India involving extra-high voltage transmission lines, operation and maintenance services, turnaround maintenance, inspection maintenance and repair services and railway electrification works.

 

Transmission and Distribution Unit (T and D): During the year, the Unit achieved a turnover of Rs.2400.900 Millions. A major transmission line project of 400 kV double circuit connecting Damoh to Bhopal in Madhya Pradesh was successfully completed during the year. It is presently executing 9 transmission line projects for Power Grid Corporation of India (Powergrid) in Chattisgarh, Tamil Nadu, Haryana, Rajasthan, Punjab and Maharashtra and 1 rural electrification project for Powergrid in Uttar Pradesh, under Government of India’s Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY) Scheme, Besides, 4 railway electrification projects for Central Organisation for Railway Electrification (CORE), in Uttar Pradesh, Orissa and Bihar and 3 transmission lines and 2 sub-station projects in Jammu and Kashmir, for the Power Development Department, Government of Jammu and Kashmir, are also under execution.

 

Operation and Maintenance Unit (O and M): During the year, the Unit has made inroads into O and M services for medium scale chemical industries and there exists a good potential to expand the business in this sector.

 

Agri-business Division

 

During the year, the Tissue Culture Laboratory at Coimbatore recorded encouraging results despite production being affected due to 20% power cut throughout the year. The Division recorded sales of Banana and Gerbera plants of 1.900 Millions and 1.100 Millions respectively. During the year, 2.456 Millions plants of Banana, and 1.606 Millions plants of Gerbera were produced. The Division recorded a turnover of Rs.1,23.500 Millions.

 

SUBSIDIARIES/JOINT VENTURES/INVESTMENTS

 

SPEL Semiconductor Limited (SPEL)

 

SPEL produced 317.06 million ICs during 2010-11 as against 258.11 million ICs in 2009-10. Sales increased to Rs.913.300 Millions, registering a 4.78% growth over the previous year’s figure of Rs.871.600 Millions. PAT was Rs.45.300 Millions during 2010-11 compared to Rs.61.000 Millions during 2009-10. The reduced PAT was due to pricing pressures that resulted from the recession. The outlook for 2011-12 looks promising with a 9% growth predicted; global semiconductor revenues are expected to reach $ 325 bilion up from $298 billion in 2010.

 

Tamilnadu Petroproducts Limited (TPL)

During 2010-11, the overall performance of TPL’s Linear Alkyl Benzene (LAB) operations has surpassed that of the previous year with increased production and sales. The installation of new molecular sieves in the n-paraffin Unit in January 2010 has yielded results improving the normal paraffin plant capacity utilization. LAB production during the year was higher at 95,780 MT.

 

The steady increase in crude prices during the year has not affected the performance significantly. TPL continues to derive energy conservation benefits year after year through advanced process controls and other stringent measures. During the year, TPL has taken up revamp of the pre-fractionation unit, to be followed by the revamp of the balance section of the n-paraffin unit. This will help to increase further the n-paraffin capacity in the years to come. New markets are being identified for increasing the sales volume.

 

Among the Indian Companies, TPL continues to be the leader in meeting the domestic supplies of LAB to leading detergent manufacturers like Henkel India and Procter and Gamble.

 

The performance of Epichlorohydrin (ECH ) plant was profitable with improved production and sales. The capacity utilization of the plant was 80%. The higher sales volume compared to the previous year was due to increased off-take in India. The margins improved in line with the price trend in international market. The international price trend seems to be moving north due to shut down of plant in Japan and reduced availability of products from Russia. Margins could have been better but for the high price of propylene and cost of power.

The performance of the Caustic Soda / Chlor Alkali division, in terms of production and sales, was maintained in 2010-11 as well. Profitability was, however, affected due to non-availability of industrial grade salt, power cuts / restrictions on usage of power by TNEB leading to higher reliance on high cost captive power. The increased cost of production could not be fully passed on to the consumer due to market competition.

 

During March 2011, as a part of their business restructuring initiative, TPL divested 89% of its equity in Henkel India Limited, an FMCG company involved in the business of laundry and home care, cosmetics and toiletories.

 

TPL has reported a net profit after tax of Rs.195.000 Millions for the year 2010-11 as against Rs.107.700 Millions during 2009-10. In view of the improved profit, the Board of Directors of TPL has proposed a dividend of 10%.

 

Tuticorin Alkali Chemicals and Fertilisers Limited (TAC)

 

Consequent to the restart of SPIC’s Ammonia Plant, TAC recommenced its manufacturing operations from Oct 2010. During the year, based on the actual production period of 146 days TAC produced 27,621 MT of Soda Ash, 23,105 MT of fertilizer grade Ammonium Chloride and 225 MT of Sodium Bicarbonate and achieved a turnover of Rs.476.000 Millions. TAC had received an export order from Malaysia for 5,200 MT of Ammonium Chloride Fertilizer Grade and further orders are likely to continue. The restructuring proposal of the Company with secured lenders is to be placed before the CDR EG for its approval followed by submission of the Draft Rehabilitation Scheme (DRS) of the Company to BIFR through the Operating Agency viz., IDBI Bank Limited.

 

Orchard Microsystems Limited (OML)

 

OML had opted for voluntary liquidation under Easy Exit Scheme 2011 and filed the necessary documents with the Ministry of Corporate Affairs. In view of the above, OML has drawn its financial statements for the period from 1 April 2010 to 25 April 2011 and reported a loss of Rs.15.557 Millions.

 

SPIC Fertilizers and Chemicals FZE, Dubai (SFC FZE)

 

During the first quarter of the Financial Year 2010-11, as a part of recovery process, the Jebel Ali Free Zone Authority (JAFZA) in Dubai, has taken over the land, Plant and Machinery of SFC FZE. SFC FZE did not have any other option in this matter. Simultaneously, the Plant and Machinery stored in the Ras Al Khaimah Port, (RAK) were auctioned to realize the storage charges payable to the RAK Port Authorities. The Promoters of SFC FZE, viz., the Company and the Emirates Trading Agency (ETA), Dubai have jointly decided to close the operations of the Project Company, SFC FZE in Dubai to be followed by the closure of the Holding Company, SPIC Fertilizers and Chemicals Limited, Mauritius.

 

SPIC Petrochemicals Limited (SPIC Petro)

 

Consequent to the take over of the assets and effects of SPIC Petrochemicals Limited (SPIC Petro) by the Official Liquidator (O L) during May 2010, SPC Petro ceased to be a subsidiary of SPIC. Asset Reconstruction Company (India) Limited (ARCIL) approached the Hon’ble High Court of Madras to allow them to take possession of the assets and effects of SPIC Petro under Section 13(4) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act 2002 (SARFAESI ACT). Accordingly, the Hon’ble High Court of Madras, vide its Order dated 20 Dec 2010 directed the O.L to handover the possession of the above assets and effects of SPIC Petro to ARCIL and ARCIL took possession of the same on 4 Jan 2011. Since then, it is under the custody of ARCIL. Chennai Petroleum Corporation Limited (CPCL) has obtained an interim injunction order from the Hon’ble High Court of Madras restraining ARCIL from encumbering SPIC Petro lands and to set aside the Orders passed by the Madras High Court on 20 Dec 2010 in the Applications filed by ARCIL against the O.L.

 

FINANCE

 

REWORK PACKAGE

 

Asset Reconstruction Company (India) Limited (ARCIL) and other financial institutions (except one lender) have approved the rework package dated 13 March 2010 through Corporate Debt Restructuring (CDR) mechanism (read with Term Sheet of ARCIL dated 28 March 2010) on successful implementation of which the Company would be eligible for substantial reduction in debts and interest accrued thereon. The Company has paid to ARCIL and other secured lenders Rs.82,55.515 Millions till 31 March 2011. During the year the Company had paid a sum of

Rs.46,55.568 Millions (Previous year Rs.35,99.947 Millions) for distribution to secured lenders (including to those whose debts had not been assigned to ARCIL). ARCIL and certain other secured lenders have also converted part of the debts amounting to Rs.5,74.500 Millions into equity as stipulated in the CDR Rework Package, out of which Rs.274.500 Millions was converted during the current year and Rs.300.000 Millions was converted during the previous year. Though the Company has commenced payment of dues to ARCIL, credit has not been taken for the expected relief in loan and interest liabilities in view of the delay in the payment of installments and pending satisfactory completion / compliance of various conditions stipulated in the said package.

 

Pursuant to the rework package approved by ARCIL and other secured lenders, the Company had divested its entire shareholding in Indo-Jordan Chemicals Company Limited, Sical Logistics Limited and EDAC Engineering Limited. It also divested a major portion of the shareholding in Manali Petrochemical Limited. The sale proceeds were fully utilized for settlement of secured debts.

The profit on sale of these investments was Rs.1404.895 Millions.

 

Further, the Company in coordination with ARCIL monetized certain non-core assets for a value of Rs.998.714 Millions and incurred a loss of Rs.(346.319) Millions due to revaluation exercise carried out in March 2006 when the market prices were ruling high.

 

OPERATIONS

 

The Company executed a Memorandum of Understanding with Indian Oil Corporation Limited (IOCL) on 19 April 2010 mutually agreeing to the terms and conditions for resumption of supply of Naphtha and Furnace Oil and settlement of past dues. The Supply Agreement was also executed by the Company with IOCL on 24 April 2010. During the year, the Company has paid Rs.1100.000 Millions towards settlement of past dues, including a sum of Rs.300.000 Millions released by the lead bank from the Trust and Retention Account (TRA).

 

The start up of the nitrogenous Plants were delayed due to an unexpected machinery break down. After rectifying the defects, the nitrogenous Plants recommenced operations from 9 October 2010 and have been running steadily thereafter. The Company has also availed working capital facility for purchase of raw materials required for phosphatic fertilizer production. Consequent to the delay in the commencement of Urea production, there was an operating loss on account of lower absorption of fixed costs. During the current year, there was an increase in fixed cost reimbursement by the Department of Fertilizers for Urea operations. The introduction of the Nutrient Based Subsidy (NBS) for phosphatic fertilizer resulted in additional realization of subsidy. With the recommencement of nitrogenous plants, stepping up of the production of phosphatic fertilizers consequent to the tie up of raw materials and increase in realization of subsidy, the division was able to achieve a turnover of Rs.14621.505 Millions and earn a profit of Rs.3,37.822 Millions .

 

During the year, the Company had sold Fertilizer Companies Government of India Special Bond with a face value of Rs.43.490 Millions at a discount resulting in a loss of Rs.6.089 Millions.

 

The non-operation of Pen G Unit from 15 January 2010 onwards is due to the unremunerative prices of Pen G. Pursuant to the possession of land and buildings at Maraimalainagar by ARCIL, inability to restart the Pen G operations and the non-viability of operations relating to R and D and API, resulted in a steep drop in turnover as well as an increase in operating loss. ARCIL also took possession of the immovable properties of the Pharma Unit at Cuddalore. The loss suffered by the Division during the current year was Rs. (5,22.741) Millions.

 

The SMO Division and the Agri Business Division earned profits during the current year.

 

The Company had suffered a loss of Rs.(2,38.740) Millions before taking into account the profit/loss on account of sale of assets and investments.

 

The Profit for the year after exceptional item and tax was Rs.8,19.836 Millions. The accumulated loss has reduced from 1,57,36.883 Millions as on 31 March 2010 to Rs.1,49,17.047 Millions as on 31 March 2011.

 

MANAGEMENT DISCUSSION AND ANALYSIS REPORT

 

Agriculture Scenario

 

India’s food production crossed 235 million tonnes during 2010-11 and the previous highest production, at 233 million tonnes, was achieved in 2008-09. In 2010-11, the country produced 30.2 million tonnes of oilseeds and 17.2 million tonnes of pulses apart from 94.5 million tonnes of rice and 84 million tones of wheat. Maize production was 30 million tonnes, sugarcane 340 million tonnes and cotton 39 million bales.

 

Agriculture also recorded a 5.4% growth compared to less than 4% growth achieved earlier. The record food production was possible, thanks to a good monsoon, spread uniformly across major parts of the country. More important, it was backed up by vigorous monitoring of crops with timely technological interventions and implementation of integrated pest management modules.

 

Timely supply of inputs and a strong pest/disease surveillance mechanism helped to augment production. Food production in their country could be doubled with good hybrid seeds, better farm management in weeds and pests control and application of fertilizers based on soil / plant requirement and also minimizing post-harvest losses. However, Indian agriculture was grappling with major problems including reduction in land availability due to urbanization.

 

Government of India is contemplating to increase cropping intensity by which farmers would be encouraged to opt for multiple cropping, diversify into horticultural crops and take up inter-cropping and short-duration crops, all of which could help to maintain soil fertility.

 

Degradation of land, soil alkalinity and emergence of new crop diseases in the wake of changing climatic conditions were other factors that could affect agriculture.

 

To augment food production, the emphasis would shift from primary to secondary agriculture in the next Five-Year Plan which includes value addition, post-harvest crop management and quality assurance.

 

Fertilizer Industry Scenario

 

India, being the largest consumer of Chemical fertilizers experienced tough times because of steep increase in price of all agro inputs during this year due to over-dependence on raw materials and intermediaries from international markets.

 

Consumption level of urea was static during 2007-2010 at around 26 MMT, whereas in the year 2010-11, consumption has gone up by 7% over the previous years.

 

Of all the fertilizers, NPK consumption recorded a very high growth rate of 57% compared to 2007-08. The growth was very gradual from 9% in 2008-09 to 15% in 2009-10 and 26% in 2010-11. DAP recorded a 53% increase over 2007-08 consumption. MAP, MOP and TSP showed negative growth trends.

 

Fertilizer Policy

 

The present policy on Urea valid till March 2010 was extended beyond March 2010 pending finalization of new policy and Department of Fertilisers (DoF) came out with a modified NPS suggesting enhancement of fixed cost payable to Urea manufacturers since October 2010. However, the empowered Group of Ministers has referred the policy to the Committee of Secretaries (CoS) who had given the recommendation which is under the consideration of the Government. Regarding disbursal of subsidy, Government is now working out various models to directly disburse the subsidy to the dealers (instead through industry) dealers to reach the farmers ultimately.

 

Fertilizer Industry Outlook

 

Fertilizer Industry in India is going through a transition phase of migrating from price control regime to market driven pricing mechanism (Nutrient Based Subsidy-NBS Scheme).Since one year has passed after implementation of NBS for Phosphatic and Potassic Fertilizers, the consumption of the above fertilizers have gone up despite marginal increase in market prices. Due to steep increase in the global demand for fertilizers, the availability of all the fertilizers are far below the requirement, creating demand – supply imbalance, which has led to steep increase in the prices of all the fertilizers. The Indian importers have tied-up DAP with international suppliers for the year 2011-12. Since the subsidy payable is fixed under NBS , there is no scope for importers to bring the product at the prevailing price of 680 US Dollars per MT and this may lead to shortages in the ensuing Rabi season. The international price of agri produce has also gone up steeply resulting in enhanced demand for fertilizers globally. Food production in the country has surpassed earlier records and farmers are able to pay marginally higher price for the quality fertilisers. Consumption of fertilizers is likely to go up in their country in line with rest of the world due to adoption of intensive and modern farm technology and with positive approach by the Government; fertilizer industry in their country has good potential to grow in the years to come.

 

PHARMA

 

Operations, opportunities and outlook

 

Pen-G SBU : With all-round unfavorable operational factors and the rejection of proposal of Anti dumping duties, it does not justify the continuance of the Pen-G business. China has built up huge capacities of fermentation for various products based on large volume fermentation, which would be extremely difficult to compete without a level-playing field. The plant being a dedicated one for Penicillin G and also Penicillin G being a betalactam compound, it is extremely difficult to modify the product portfolio and to suit the available infrastructure (fermenters of 100 KL sizes and dedicated extraction and recovery systems) and make it a commercially viable entity. The Company is of the view to permanently exit from the Pen-G business.

 

API and R and D : The Active Pharmaceutical Ingredients (API) industry in India was about USD 6.65 billion in 2010, witnessing a growth of 15% over 2009. The present existing business model of this SBU is too small and insignificant compared to the size of the Indian/Global market. Pursuant to the exit from Maraimalainagar complex during October 2010 and as a result of being out of the API market for about 1 year, setting up of an appropriate infrastructure and business model in future, is not justifiable. The existing minimal infrastructure available at Cuddalore would be utilized as a specialized downstream plant for Enzyme operations and the Company plans to be a limited niche player in the Enzyme SBU and to focus on developing processes for bio-extractions, conversions and synthetic processes for auxillary performance chemicals in the future. With this step, the Company has decided to exit from API Unit and RandD activity.

 

The Formulations industry in India was close to USD 15.55 billion in 2009 witnessing a growth of 17% over 2009. India is a major exporter of finished dosages with operations across the world and has earned the name as one of the most qualitative and competitive manufacturers. It is believed that with major patent expiries around the corner, the finished dosage market could grow to almost USD 27~30 billion by 2013-14. The present existing business model of this SBU is too small and insignificant compared to the size of the Indian/Global market. Company has made fresh product registration initiatives in Africa, Central American countries which is expected to yield positive results during the current year. The Company’s efforts in setting up sale and distribution network in Tamilnadu has been completed while the efforts are being made to expand the Network in other States which would make the Unit commercially successful. Since the plant was established during 1995, in compliance with ever increasing demands of statutory regulations, upgradations are being planned in the coming years for continued sustenance and growth in the Unit. With better infrastructure, third party accreditations will be attempted, with the aim to expand into newer overseas markets and to cater to large Indian Companies.

 

In Industrial Enzymes business, the Unit continued to consolidate upon its strength of technical marketing in the Leather, Poultry and Tea Segments, where the sales growth and increase in market share was positive for the third year in succession. Further thrust is being imposed for expanding base of distributor’s, customer’s, products in domestic markets for sustained growth. New initiatives for Poultry feed additives through tie-up with reputed Overseas suppliers are on the anvil. Exports to China, Vietnam and Dubai gained ground in the current year and focused plans have been set-up for increasing value and volumes in these markets; besides a few more markets are being identified for fuelling growth. In view of the shifting of the infrastructure from Maraimalainagar to Cuddalore, the Company is currently formulating Enzymes based on outsourced concentrates thus denying the benefit of utilizing its own manufactured enzymes. Cellulase culture + technology knowhow was procured and laboratory and Pilot Plant trials have been undertaken successfully and it is explored to commercially launch the product. Company is proposing to avail technology upgradation in respect of the existing product, viz., Protease and Amylase while efforts are being made to procure knowhow for new products viz., Xylanase and Pectinase. A modern state-of the- art multi-purpose Enzyme plant with fermentation capabilities ranging from small laboratory 3L to Pilot scale fermenters of 1500 L and further larger commercial setup of series of 9 KL and 30 KL fermenters, is being planned by the Company which is expected to enhance its market in the Leather, Textile, Tea processing, Poultry feed and additive industries.

 

ENGINEERING/CONSTRUCTION SERVICES (SMO)

 

Transmission and Distribution Unit (T and D)

 

To meet the ever increasing demand for power, the Government is planning to increase the installed capacity to 480,000 MW to the nation’s power generation, formation of a national power grid and continued focus on modernization and upgradation of power network. The Government is also planning to install majority of 765/1200/800 kV lines to avoid the major issues of right of way and corridor problems. Government of India has plans to construct grids for evacuating the power generated on Build, Own. Operate and Transfer (BOOT) basis. The Company is also dialoguing with potential partners (executing on BOOT basis) for participation as a consortium for various Transmission Line Packages. The Unit also executes OHE (Overhead Electrification of Railway tracks) for the Railways. Rail Vikas Nigam Limited has plans to expand the rail route and hence SMO plans to capitalize on these business opportunities.

 

SMO successfully completed one major 400 kV double circuit Damoh – Bhopal transmission line project in Madhya Pradesh during the period .

 

The following projects are presently under execution by SMO:

 

• Nine transmission line projects and one rural electrification project for Power grid for a value of Rs.7686.300 Millions;

• Three transmission lines and two sub-station projects in Jammu and Kashmir for the Power Development Department, Government of Jammu and Kashmir for a value of Rs.554.800 Millions; and

• Four railway electrification projects for Central Organisation for Railway Electrification (CORE), in Uttar Pradesh, Orissa and Bihar for a value of Rs.1605.100 Millions.

The Unit has been awarded contract by Rajasthan Rajya Vidyut Prasaran Nigam Limited (RRVPNL) and Coastal Energen for a value of Rs.1543.100 Millions.

 

The expanding business scenario has attracted many new players and hence the field has become fiercely competitive. Further, in a specialized area of operation like transmission and distribution lines, attracting and retaining the best human talent is a challenge, requiring focus in recruiting and retention of such employees.

 

 

UNAUDITED FINANCIAL RESULTS (STANDALONE) FOR THE THIRD QUARTER ENDED 31ST DECEMBER 2011

                                                                                                                                            (Rs. In Millions)

S.No.

 

Quarter ended

Quarter ended

Nine months ended

 

 

Description

31st Dec 2011

30th Sep 2011

31st Dec 2011

 

 

(Oct'11 - Dec'11)

(Jul'11 - Sep'11)

(Apr'11 -Dec'11)

 

 

(Unaudited)

(Unaudited)

(Unaudited)

1

Income

 

 

 

 

(a) Net sales/Income from Operations

7159.226

10874.530

27743.180

 

(b) Other operating income

47.853

135.121

213.273

 

Total Income

7207.079

11009.651

27956.453

2

Expenditure

 

 

 

 

(a) (Increase)/decrease in stock in trade and work in progress

150.459

60.705

184.159

 

(b) Consumption of raw materials

4158.663

6310.552

15878.732

 

(c) Materials and Equipments for Construction Contracts

-

692.384

1486.766

 

(d) Purchase of traded goods

31.983

113.025

208.888

 

(e) Power and fuel charges

1803.235

1691.668

5243.668

 

(f ) Employees cost

126.519

244.827

533.742

 

(g) Depreciation

127.794

192.387

508.839

 

(h) Exchange (Gain)/Loss(Net)

307.758

431.882

748.792

 

(i) Other expenditure

581.997

934.357

2467.069

 

Total Expenditure

7288.408

10671.787

27260.655

3

Profit/ (Loss) from Operations before Other Income, Interest and Exceptional items

 

 

 

 

(1-2)

(81.329)

337.864

695.798

4

Other Income

4.065

33.146

53.555

5

Profit/(Loss) before Interest and Exceptional Items (3+4)

(77.264)

371.010

749.353

6

Interest

152.258

411.457

650.508

7

Profit/(Loss) after Interest but before Exceptional Items (5-6)

(229.522)

(40.447)

98.845

8

Exceptional Items

(a) Reversal of Provision for Loss on Sale of a Business undertaking made in the

 

 

 

 

previous quarter

-

215.003

-

 

(b)Profit / (Loss) on Sale of Business undertakings (Net)

216.628

(174.556)

42.072

 

(c)Profit / (Loss) on Sale of Fixed assets (Net) (Note 5 (a))

66.851

-

66.851

 

(d) Profit on sale of investments

-

56.289

56.289

 

(e) Retrenchment Compensation (Note 5 (b))

2.069

(53.226)

(107.931)

 

(f) Excess Liability written back (Note 5(c))

224.611

-

224.611

9

Profit / (Loss) after Exceptional items but before tax (7+8)

280.637

3.063

380.737

10

Tax expenses

 

 

 

 

Current tax

-

-

-

 

Deferred tax

-

-

-

 

Provision for tax relating to earlier years

-

259.246

259.246

11

Profit / (Loss) for the period before extraordinary items (9-10)

280.637

(256.183)

121.491

12

Extraordinary item (net of tax expense)

-

-

-

13

Profit / (Loss) for the period after extraordinary items and tax(11-12)

280.637

(256.183)

121.491

14

Paid-up equity share capital (Face Value of Rs. 10 per share)

1662.784

1662.784

1662.784

15

Reserve excluding revaluation reserves as per balance sheet of previous accounting year

 

 

 

16

Debit balance in Profit and loss account

 

 

 

17

Earnings Per Share (EPS)

 

 

 

 

a) Basic earnings per share before and after extraordinary

 

 

 

 

items (EPS) (Rs) (Not annualised)

1.66

(1.57)

0.65

 

b) Diluted earnings per share before and after extraordinary

 

 

 

 

items (EPS) (Rs) (Not annualised)

1.66

(1.57)

0.65

18

Public shareholding (Excluding shares against which GDR's are issued)

 

 

 

 

(a) Number of Shares

80689676

80690176

80689676

 

(b) Percentage of Shareholding

54.12

54.12

54.12

19

Promotors & Promoter group shareholding (Excluding shares against which GDR's are issued)

a) Pledged/Encumbered

 

 

 

 

- Number of shares

10486639

10486639

10486639

 

- Percentage of shares (as a % of the total

 

 

 

 

shareholding of promoters and promoter group)

15.33

15.33

15.33

 

- Percentage of shares (as a % of the total

 

 

 

 

share capital of the Company)

6.31

6.31

6.31

 

b) Non - Encumbered

 

 

 

 

- Number of shares

57908209

57907709

57908209

 

- Percentage of shares (as a % of the total

 

 

 

 

shareholding of promoters and promoter group)

84.67

84.67

84.67

 

- Percentage of shares (as a % of the total

 

 

 

 

share capital of the Company)

34.82

34.82

34.82

 

 

SEGMENT WISE REVENUE, RESULTS AND CAPITAL EMPLOYED

FOR THE THIRD QUARTER ENDED 31ST DECEMBER 2011

 

                                                                                                                                            (Rs. In Millions)

 

 

Quarter ended

Quarter ended

Nine months ended

 

Description

31st Dec 2011 (Oct'11 - Dec'11)

30th Sep 2011

(Jul'11 - Sep'11)

31st Dec 2011 (Apr'11 -Dec'11)

 

 

(Unaudited)

(Unaudited)

(Unaudited)

A

Segment Revenue

1 Continuing

 

 

 

 

a) Agro Inputs - Urea Operations

6398.348

6572.343

19046.445

 

b) Formulation

29.586

27.536

77.585

 

c) Others

33.614

65.564

164.564

 

d) Unallocated Income

12.691

34.539

62.791

 

2 Discontinued

 

 

 

 

a) Agro Inputs - Phosphatic Operations

734.885

3358.844

6736.772

 

b) Pharma related activities other than Formulation and

 

 

 

 

Enzymes

2.020

92.041

98.263

 

c) SMO

-

891.930

1823.588

 

Sales / Income from operations

7211.144

11042.797

28010.008

B

Segment Results

Profit/(Loss) (Before Tax and Interest) For each Segment 1 Continuing

 

 

 

 

a) Agro Inputs - Urea Operations

228.606

589.066

1298.074

 

b) Formulation

(1.080)

(2.384)

(7.311)

 

c) Others

(9.214)

6.147

(0.004)

 

d) Unallocated

104.679

(193.619)

(318.521)

 

2 Discontinued

 

 

 

 

a) Agro Inputs - Phosphatic Operations

54.498

(25.269)

278.043

 

b) Pharma related activities other than Formulation and

 

 

 

 

Enzymes

55.406

(6.278)

(52.911)

 

c) SMO

-

46.857

(166.125)

 

Total

432.895

414.520

1031.245

 

Less: Interest

152.258

411.457

650.508

 

Profit/(Loss) Before Tax

280.637

3.063

380.737

C

Capital Employed

(Segment Assets - Segment Liabilities) 1 Continuing

 

 

 

 

a) Agro Inputs - Urea Operations

2662.059

2739.269

2662.059

 

b) Formulation

61.603

57.553

61.603

 

c) Others

154.065

274.890

154.065

 

d) Unallocated

(12967.898)

(16309.910)

(12967.898)

 

2 Discontinued

 

 

 

 

a) Agro Inputs - Phosphatic Operations

-

2694.536

-

 

b) Pharma related activities other than Formulation and

 

 

 

 

Enzymes

(49.316)

123.537

(49.316)

 

c) SMO

-

-

-

 

Total

(10139.487)

(10420.125)

(10139.487)

 

 

2. Contingent Liabilities

 

(a) Claims not acknowledged as debts:

 

(i) The District Collector, Tuticorin vide his letter dated, 21 August 2009 had demanded Rs. 1687.397 Millions (Previous year Rs. 1687.397 Millions) towards lease rent for the utilization of 415.19 acres of sand quarry poramboke lands by the Company for its effluent treatment and storage of Gypsum for the period from 1975 to 2008 while the assignment proposal submitted by the Company in the year 1975 to the State Government is still pending. The Company had filed a writ petition challenging the demand before the Hon’ble Madras High Court and the court granted interim stay vide its order dated 21 April 2010 on further proceedings.

 

(ii) The Phosphate Chemical Export Association Inc. USA (Phoschem) filed a suit before the Hon’ble Madras High Court for recovery of US$11.52 million (INR equivalent 514.368 Millions) during March 2006 towards supply of raw material to the Company. The court passed an interim decree in favour of Phoschem for US$8.76 million (INR equivalent 391.134 Millions) against which the Company fi led a Review Petition on the ground that the Hon’ble High Court has not considered the realization of US$6.31 million by Phoschem from the Insurance company. The Review Petition is still pending before the Hon’ble High Court. The Company had already made a provision of Rs. 387.220 Millions (Previous year Rs. 391.470 Millions) towards this claim and the balance claim not acknowledged by the Company is Rs. 123.425 Millions (Previous year Rs. 124.780 Millions).

 

(iii) Groupe Chimique Tunisian SA (GCT) initiated arbitration proceedings against the Company for non payment of US$ 15.02 million together with interest towards supply of Phosphoric Acid in the earlier years against which the Arbitral Tribunal passed an award on 9 September 2009 directing the Company to pay a sum of Rs. 730.000 Millions to GCT towards principal and Rs. 250.000 Millions towards interest. The Company filed a petition before the Hon’ble Madras High Court on 7 December 2009 for setting aside the award and the Court ordered notice to GCT on 23 December 2009. The matter is pending before the Hon’ble Madras High Court. As the Company had already made a provision of Rs. 656.552 Millions (Previous year Rs. 663.757 Millions), the remaining claim not acknowledged by the Company on this account is Rs. 323.448 Millions (Previous year Rs. 316.300 Millions).

(iv) As the Nitrogenous plants were not in operation, Tamilnadu Water Supply and Drainage Board (TWAD) has claimed payments on the basis of 50% allotted quantity of water. Water Charges were paid to TWAD on the basis of actual receipt by individual industries (since inception of 20 MGD Scheme) for the last 36 years. The claims made by TWAD for Rs. 69.279 Millions is not acknowledged as debt, as this differential value from April 2009 to December 2010 is not supported by any Government Order and also the other beneficiaries are objecting to such claims of TWAD.

(v) Other claims against the Company, which are being disputed/challenged before the Courts - Rs. 415.582 Millions (Previous year Rs. 416.705 Millions).

In respect of the above claims, the Company has been advised that there are reasonable chances of successful outcome of the Appeals / Petitions filed before the Hon’ble Madras High Court/Government Authorities and accordingly no further provision is considered necessary.

(b) Guarantees/Security given to Banks/Financial Institutions on behalf of other companies Rs. 450.000 Millions (Previous year Rs. 450.000 Millions)

(c) Other Bank Guarantees outstanding Rs. 78.178 Millions (Previous year Rs. 80.307 Millions)

(d) Cumulative amount of Preference Dividend and Dividend Tax thereon not provided for the period from 1 April 2001 to 31 March 2011 is Rs. 211.230 Millions (Previous year Rs. 193.594 Millions)

(e) No provision has been considered necessary by the management for the following disputed Income Tax, Sales Tax, Excise duty, Service tax, Electricity tax and Employees State Insurance demands which are under various stages of appeal proceedings. The Company has been advised that there are reasonable chances of successful outcome of the appeals and hence no provision is considered necessary for these demands.

 

Statute

Nature of Dues

Forum where Dispute is pending

Period to which the amount relates

Amount involved (Rs. in Millions )

Central Excise Act, 1944

Excise Duty

Commissioner of Central Excise (Appeals) / Customs, Excise & Service Tax Appellate Tribunal

1998-99 to

2007-08

34.663

(34.663)

 

Service Tax

Commissioner of Central Excise (Appeals) / Hon'ble Madras High Court

2003-04 to 2007-08

12.423 (12.423)

Sales Tax Act under various State Enactments

Local Sales tax

Deputy Commissioner (Appeals) / Sales Tax Appellate Tribunal

1996-97 to 2002-03

10.725 (11.079)

Central Sales Tax Act, 1956

Central Sales Tax

Deputy Commissioner (Appeals) / Sales Tax Appellate Tribunal

1998-99 and 1999-00

5.017 (4.667)

 

* Includes disputes relating to the period 1977 to 1992 decided by the ESI Court in favour of the Company against which the Employees State Insurance Corporation has gone on an appeal before the Hon’ble Madras High Court.

Out of the above demand of Rs. 1542.231 Millions (Previous year Rs. 1509.882 Millions), an amount of Rs. 348.811 Millions (Previous year Rs. 363.790 Millions) has been deposited under protest/adjusted by relevant authorities.

(f) Certain unsecured creditors have filed winding up petitions which are being defended by the Company before the Hon’ble Madras High Court.

 

 

FIXED ASSETS

 

·         Freehold Land and Development

·         Leasehold Land

·         Building and Sanitary Fittings

·         Plant and Machinery

·         Electrical fittings and water supply installations

·         Furniture, Fixtures, Office and Other Equipment

·         Roads

·         Railway siding

·         Vehicles

·         Technical know-how

 


CMT REPORT (Corruption, Money Laundering & Terrorism]

 

The Public Notice information has been collected from various sources including but not limited to: The Courts, India Prisons Service, Interpol, etc.

 

1]         INFORMATION ON DESIGNATED PARTY

No records exist designating subject or any of its beneficial owners, controlling shareholders or senior officers as terrorist or terrorist organization or whom notice had been received that all financial transactions involving their assets have been blocked or convicted, found guilty or against whom a judgement or order had been entered in a proceedings for violating money-laundering, anti-corruption or bribery or international economic or anti-terrorism sanction laws or whose assets were seized, blocked, frozen or ordered forfeited for violation of money laundering or international anti-terrorism laws.

 

2]         Court Declaration :

No records exist to suggest that subject is or was the subject of any formal or informal allegations, prosecutions or other official proceeding for making any prohibited payments or other improper payments to government officials for engaging in prohibited transactions or with designated parties.

 

3]         Asset Declaration :

No records exist to suggest that the property or assets of the subject are derived from criminal conduct or a prohibited transaction.

 

4]         Record on Financial Crime :

            Charges or conviction registered against subject:                                                  None

 

5]         Records on Violation of Anti-Corruption Laws :

            Charges or investigation registered against subject:                                                          None

 

6]         Records on Int’l Anti-Money Laundering Laws/Standards :

            Charges or investigation registered against subject:                                                          None

 

7]         Criminal Records

No available information exist that suggest that subject or any of its principals have been formally charged or convicted by a competent governmental authority for any financial crime or under any formal investigation by a competent government authority for any violation of anti-corruption laws or international anti-money laundering laws or standard.

 

8]         Affiliation with Government :

No record exists to suggest that any director or indirect owners, controlling shareholders, director, officer or employee of the company is a government official or a family member or close business associate of a Government official.

 

9]         Compensation Package :

Our market survey revealed that the amount of compensation sought by the subject is fair and reasonable and comparable to compensation paid to others for similar services.

 

10]        Press Report :

            No press reports / filings exists on the subject.

 


 

CORPORATE GOVERNANCE

 

MIRA INFORM as part of its Due Diligence do provide comments on Corporate Governance to identify management and governance. These factors often have been predictive and in some cases have created vulnerabilities to credit deterioration.

 

Our Governance Assessment focuses principally on the interactions between a company’s management, its Board of Directors, Shareholders and other financial stakeholders.

 

 

CONTRAVENTION

 

Subject is not known to have contravened any existing local laws, regulations or policies that prohibit, restrict or otherwise affect the terms and conditions that could be included in the agreement with the subject.

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.49.25

UK Pound

1

Rs.77.19

Euro

1

Rs.65.29

 


 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

6

PAID-UP CAPITAL

1~10

2

OPERATING SCALE

1~10

2

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

2

--PROFITABILIRY

1~10

2

--LIQUIDITY

1~10

2

--LEVERAGE

1~10

2

--RESERVES

1~10

--

--CREDIT LINES

1~10

2

--MARGINS

-5~5

--

DEMERIT POINTS

 

 

--BANK CHARGES

YES/NO

YES

--LITIGATION

YES/NO

NO

--OTHER ADVERSE INFORMATION

YES/NO

NO

MERIT POINTS

 

 

--SOLE DISTRIBUTORSHIP

YES/NO

NO

--EXPORT ACTIVITIES

YES/NO

YES

--AFFILIATION

YES/NO

NO

--LISTED

YES/NO

YES

--OTHER MERIT FACTORS

YES/NO

YES

TOTAL

 

20

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)

 


 

RATING EXPLANATIONS

 

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

-

NB

                                       New Business

-

 

 

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.